Micro , small , and middle enterprises or usually called UMKM are generaltypes of supporting economic that have to be developed . Recently , the growth ofeconomic is directed to development of enterprises sector , and micro , small andmiddle enterprises is a quite great contributor to economic...

Taufan, with the title of the research "Identification of Types of Local Taxes and Levies and the Potency for North Sumatra Regional Development" with supervising commission Prof. Bachtiar Miraza Hassan, Mr Kasyful Mahalli, SE., M. Si and Mr. Wahyu Ario Pratomo, SE., M. Ec.Regional autonomy...

The role of UKM is perceived by a developing country, especially in number of business entities and employment. As a city with a growing economy, Medan city is currently making UKM as one of the priorities in the field of economic development work program. Flexibility of the UKM can be directly...